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You are a non-resident for tax purposes if you: normally, customarily, or routinely live in another country and are not considered a resident of Canada; or do not have significant resident ties in Canada; and you live outside Canada throughout the tax year; or you stay in Canada for less than 183 days in the…
If you are a non-resident owner of Canadian rental property, your Canadian “payer” (tenant or agent) is required to withhold and remit Part XIII tax, which is 25% of the gross rent, to the Canada Revenue Agency (CRA).
You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside the country. The term factual resident means that, although you left Canada, you are still considered to be a resident of Canada for income tax purposes. You could be a factual resident…
You are a deemed resident of Canada for tax purposes if you are in one of the following situations: